(1)All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force [and such land as is included in the village site] [Inserted by Punjab Act 3 of 1928, section 3 (i).], [or is included in an estate situated wholly or partly within a distance of sixteen kilometres from the International border with Pakistan] [See Punjab Act 37 of 1973.].[Explanation. - For the purposes of this sub-section the expression 'village site' shall have the same meaning as is assigned to the expression 'site of a village' in section 4] [Explanation added by Punjab Act 9 of 1958, section 4.].(1A)[] [Sub-sections (1-A) and (1-B) added by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been added with effect from Rabi of Agricultural year 1966-67.]. Notwithstanding anything in sub-section (1), land held by any person whether as a sole landowner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings on any estate shall be exempted from the liability to the payment of land revenue, if -(i)the area of such land together with the area of land, if any, held by such person whether as a sole landowner as a co-landowner in one or more holdings, in any other estate in the State of Punjab [-] [The words or outside it omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.], does not exceed five standard acres ; and(ii)such person furnishes such particulars of all the land held by him in the State of Punjab [-] [The words or outside it omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.], in such form, and manner and at such time and to such authority (hereinafter in this section referred to as the 'prescribed authority') as may be prescribed by rules made under section 64.[Explanation 1. - In the case of a Hindu undivided family, the land owned by such family shall, for the purposes of sub-section (1-A), be deemed to be the land of the landowner in whose name it is entered in the record-of-rights.] [explanation to sub-section (1-A) renumbered as Explanation 1 by Punjab Act No. 10 of 1969, section 2.][Explanation 2. - The expression, 'standard acre' in respect of the holding in such territories of the erstwhile State of Patiala and East Punjab States Union as now form part of the State of Punjab, shall have the meaning assigned to it in the Pepsu Tenancy and Agricultural Land Act, 1955, and in respect of the holdings other than those referred to above, the said expression shall have the meaning assigned to it in the Punjab Security of Land Tenures Act, 1953.] [Explanation 2 added by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been added.](1B)In the event of a person furnishing to the prescribed authority such particulars under clause (ii) of sub-section (1-A) as are not found to be correct, the prescribed authority, may after giving such reasonable opportunity of being heard direct him to pay by way of penalty in addition to the land-revenue to which he is liable an amount not exceeding twenty times the amount of land-revenuepayable.](2)[ Land revenueshall be assessed in cash.] [Substituted for the words 'may be assessed in cash or in kind, or partly in cash and partly in kind, as the local Government may direct' by Punjab Act 3 of 1928.](3)Land may be assessed to land-revenuenotwithstanding that that revenue, by reason of its having been [exempted by virtue of the provisions of sub-section (1A)] [The words 'exempted by virtue of the provisions of sub-section (1-A)' inserted by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been inserted with effect from Rabi of Agricultural year 1966-67.], assigned, released, compounded for or redeemed is not payable to the Government.(4)[ Land revenue may be assessed -(a)as a fixed annual charge payable in a lump sum or by instalments ;(b)in the form of prescribed rates applicable to the area recorded as sown, matured or cultivated during any harvest or during any year.]
